Home Business Sales and Use Tax Special Situations Special Situations There are special situations where sales and use tax is charged on something that may not be a material item, it may be a service or a rental. In these special situations there may be a special tax rate charged rather than the six (6%) percent sales and use tax rate. For instance an 11½ percent tax is imposed on short-term passenger car and recreational vehicle rentals. Certain short-term truck rentals are subject to an eight (8%) percent tax. There is a new alcohol tax rate of nine (9%) percent charged on the sales of alcoholic beverages. Frequently Asked Questions on Alcohol Tax. The new tax rate chart for alcoholic beverages. For more information you may contact Taxpayer Service at 410-260-7980 or 1-800-638-2937. Flea Markets Purchases for Resale Sales of Food Out of State Purchases Modular Buildings Transient Vendors Medicine and Medical Equipment Janitorial Services Security Services Alcohol Sales Tax Bulk Sales Tax Mobile Homes Tax Included Sales Sales By Parent Teacher Organizations and Other Organizations Fabrication and Labor Bulk Vending Machine Sales Additional Contact Information